Integrated Filing — IndAS



General information about company
Scrip Code 519528
NSE Symbol NORBTEAEXP
MSEI Symbol NOTLISTED
ISIN INE369C01017
Name of company Norben Tea & Exports Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment TEA BUSINESS
Start date and time of board meeting 28-May-2025   13:15:00
End date and time of board meeting 28-May-2025   17:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2024-02-13
Indicate Company website link for updated RPT policy of the Company https://www.norbentea.com/audi_report.html
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There are no such defaults and the Company has not issued any debt securities.



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 10830000 76522000
Other income 93000 256000
Total income 10923000 76778000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3012000 -4144000
(d) Employee benefit expense 8337000 41878000
(e) Finance costs 3359000 11318000
(f) Depreciation, depletion and amortisation expense 1679000 6029000
(f) Other Expenses
1 OTHER EXPENSES 4826000 23429000
Total other expenses 4826000 23429000
Total expenses 21213000 78510000
3 Total profit before exceptional items and tax -10290000 -1732000
4 Exceptional items 0 0
5 Total profit before tax -10290000 -1732000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 35000 35000
9 Total tax expenses 35000 35000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations -10325000 -1767000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period -10325000 -1767000
17 Other comprehensive income net of taxes 2326000 2326000
18 Total Comprehensive Income for the period -7999000 559000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 129681000 129681000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 22581000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.88 -0.15
Diluted earnings (loss) per share from continuing operations -0.83 -0.14
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.88 -0.15
Diluted earnings (loss) per share from continuing and discontinued operations -0.83 -0.14
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) The difference in net loss figure in PDF and XBRL is 0.01 due to rounding off in lakhs.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 236260000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 311000
Loans, non-current 0
Other non-current financial assets 3525000
Total non-current financial assets 3836000
Deferred tax assets (net) 6143000
Other non-current assets 5606000
Total non-current assets 251845000
2 Current assets
Inventories 12945000
Current financial asset
Current investments 1000
Trade receivables, current 1402000
Cash and cash equivalents 4167000
Bank balance other than cash and cash equivalents 716000
Loans, current 125000
Other current financial assets 8336000
Total current financial assets 14747000
Current tax assets (net) 0
Other current assets 1156000
Total current assets 28848000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 280693000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 129681000
Other equity 33529000
Total equity attributable to owners of parent 163210000
Non controlling interest
Total equity 163210000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 56358000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 0
Total non-current financial liabilities 56358000
Provisions, non-current 4654000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 61012000
Current liabilities
Current financial liabilities
Borrowings, current 37047000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3722000
Total Trade payable 3722000
Other current financial liabilities 2100000
Total current financial liabilities 42869000
Other current liabilities 13602000
Provisions, current 0
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 56471000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 117483000
Total equity and liabilites 280693000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) The other equity include instruments enitrely equity in nature amounting to 109.48 lakhs



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -3133000 -3133000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 807000 807000
5 Total Other comprehensive income 2326000 2326000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -1732000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 11318000
Adjustments for decrease (increase) in inventories -4734000
Adjustments for decrease (increase) in trade receivables, current -168000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -466000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -4246000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -306000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 5192000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 6029000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -1633000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 965000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 11951000
Net cash flows from (used in) operations 10219000
Dividends received 0
Interest paid 0
Interest received -212000
Income taxes paid (refund) 454000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 9553000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 17433000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 212000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -17221000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 20708000
Proceeds from issuing other equity instruments 10948000
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 10926000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 11318000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 9412000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1744000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 716000
Net increase (decrease) in cash and cash equivalents 2460000
Cash and cash equivalents cash flow statement at beginning of period 2424000
Cash and cash equivalents cash flow statement at end of period 4884000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 A O Mittal & Associates Yes 30-Sep-2026


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 NORBEN TEA & EXPORTS LTD Manoj Kumar Daga Key Managerial Personnel Remuneration 660000 Approved 590000 295000 0
2 NORBEN TEA & EXPORTS LTD Niraj Tiwari Key Managerial Personnel Remuneration 564000 Approved 235000 0 47000
3 NORBEN TEA & EXPORTS LTD Payal Surolia Key Managerial Personnel Remuneration 242000 Approved 71000 0 0
4 NORBEN TEA & EXPORTS LTD MUSKAN BHIMRAJKA Key Managerial Personnel Remuneration 120000 Approved 80000 0 40000
5 NORBEN TEA & EXPORTS LTD Balkrishan Agarwal Non-Executive Director Any other transaction SITTING FEES 10000 Approved 10000 0 0
6 NORBEN TEA & EXPORTS LTD Deepak Tiwari Independent Director Any other transaction SITTING FEES 11000 Approved 11000 0 0
7 NORBEN TEA & EXPORTS LTD Tanusree Chatterjee Independent Director Any other transaction SITTING FEES 6000 Approved 6000 0 0
8 NORBEN TEA & EXPORTS LTD ASHOK VARDHAN BAGREE Independent Director Any other transaction SITTING FEES 17000 Approved 17000 0 0
9 NORBEN TEA & EXPORTS LTD KOMAL BHOTIKA Independent Director Any other transaction SITTING FEES 17000 Approved 17000 0 0
10 NORBEN TEA & EXPORTS LTD Tongani Tea Company limited Promoter Group Loan 50000000 Approved 5950000 5360000 0
11 NORBEN TEA & EXPORTS LTD Tongani Tea Company limited Promoter Group Interest paid 378000 Approved 378000 0 0
12 NORBEN TEA & EXPORTS LTD Mangalam Products Private Limited Promoter Group Loan 10000000 Approved 2495000 7385000 9880000
13 NORBEN TEA & EXPORTS LTD Mangalam Products Private Limited Promoter Group Interest paid 496000 Approved 496000 0 0
Total value of transaction during the reporting period 10356000